Hiring a first employee is a moment that brings uncertainty for many business owners. Many questions arise: what contract to sign, when to register with ZUS, what documents to prepare. The good news: this process is repeatable and can be laid out as a concrete checklist.
Before signing the contract
Before the employee arrives on their first day, several formalities must be completed:
- Referral for an initial occupational health examination – the employee must be examined before starting work
- Initial health and safety (BHP) training (general and job-specific briefing) – the employer's obligation
- Preparing an employment contract with all required elements
Signing the contract and initial documentation
The employment contract must be signed in writing before the employee begins work. It should include: type of work, place of work, remuneration, working time and start date. At the same time, you open a personnel file (parts A, B and C) and collect the documents needed for ZUS registration.
ZUS registration
The employer has 7 days from the employee's start date to register them with ZUS. Registration is done via form ZUA (for those subject to full insurance) or ZZA (health insurance only). A missed deadline or incorrect data carries the risk of contribution arrears.
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The first payroll
At the end of the month (or on the agreed date), you prepare the first payroll. This involves calculating gross salary, deducting the employee's ZUS contributions (sickness, pension, disability, health), the advance PIT income tax payment and the net amount to be paid out. You also calculate the employer-side ZUS contributions.
Complete list of documents to prepare
- Referral for initial examination and medical certificate
- Confirmation of initial BHP training
- Employment contract (two copies)
- Statement of employment conditions (Article 29 § 3 of the Labour Code)
- Employee personal questionnaire
- Declaration on applying the tax relief (PIT-2 equivalent)
- ZUA or ZZA form for ZUS
- Opening of personnel file (parts A–D)
How I can help
I help companies through the first hire from A to Z – I prepare the documentation, guide you through ZUS registration and draw up the first payroll. This gives you certainty that everything is done correctly and on time.